U.S. Code » Title 46 » Subtitle Subtitle VI— Clearance, Tonnage Taxes, and Duties › Chapter CHAPTER 603— TONNAGE TAXES AND LIGHT MONEY

46 U.S.C. § 60307

Vessels engaged in coastwise trade or the fisheries

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A vessel with a registry endorsement or a coastwise endorsement, trading from one port in the United States to another port in the United States or employed in the bank, whale, or other fisheries, is exempt from tonnage taxes and light money.